Composite Benefit Rate Assessment

Composite Benefit Rates (CBR) at UCLA

As part of UCPath implementation, UCLA has transitioned to Composite Benefit Rate assessment for employer paid benefits. UCLA has joined a long list of large research universities that utilize the CBR methodology for charging benefits to funds. Based on employee groupings, employer paid benefits are pooled and charged at a rate rather than the multiple benefit charges assessed under PPS. CBRs are designed to be charged in a consistent method as a % to all components of pay except for certain bonuses, incentives and Z payments. For a complete list of DOS codes, click here.

Benefit Charge Comparison

	PPS	UC Path
Salaries Charged	By % of Effort	By % of Effort
Benefits Charged	Hundreds of Individual Rates	One Composite Rate by Employee Group
Vacation Accrual	Complex Formula until max reached	Simple Formula with no Maximum

What is included in CBR?

The following fringe benefits are included in the CBR: Retirement: Matching Retirement Contribution, UCRP Supplemental Assessment, and Faculty Summer Retirement. Taxes: OASDI, Medicare, Workers Compensation, Unemployment Insurance, UCDI Insurance, PSBP Disability, and PSBP Workers Compensation. Health & Welfare: Health Insurance Contribution, OPEB Health, Dental Insurance, Vision Insurance, Benefits Administration, Employee Support Program, Core Medical Insurance, Life Insurance, Senior Management Supplement, PSBP Broker Fee, PSBP Life Insurance, and Core Life Insurance. Other benefits not mentioned above are not be part of CBR.

What are the CBR Employee Groups and Rates?

Below are the 9 UCLA campus CBR Employee Groups for FY18-19 and FY19-20. The rates were reviewed and approved by UCLA’s cognizant federal agency prior to UCPath go-live. Please note these are not UCLA Medical Center CBR rates.

Composite Benefit Employee Group	Approved FY18-19 CBR	Approved FY19-20 CBR
Faculty Summer	4.8%	4.9%
HCOMP Senior Faculty	24.8%	25.2%
Faculty	31.7%	32.3%
Other Academics	42.5%	43.4%
Post Docs	27.5%	28.4%
Staff Exempt	42.5%	43.4%
Staff Non-Exempt	51.6%	52.8%
Food-Custodian-Grounds	66.8%	68.3%
Employees & Students with Limited Benefits	4.8%	4.9%

How do I map employees to a benefit rate?

Be sure to complete ALL 5 steps below to ensure correct mapping of employees to CBR Employee group:

Steps for Mapping Employees to Employee Groups

Step	Action
1	Map employee to Composite Benefit Employee Group based upon Title Code Link
2	IF DOS Code is equal to ACA or ACM or ACR or SSC THEN Reassign employee to the "Faculty Summer" group
3	IF Benefit Eligibility Level Indicator Assigned (BELIASI) does not equal 1 AND Standard Group is one of the following: Faculty, Other Academic, Staff, HCOMP Senior Faculty, Food-Custodian-Grounds THEN Reassign employee to the "Employees & Students with Limited Benefits" group
4	IF Standard Group is equal to "Staff" AND Fair Labor Standards Act (FLSA) Status is equal to E (Exempt) THEN Reassign employee to "Staff Exempt"
5	IF Standard Group is equal to "Staff" AND Fair Labor Standards Act (FLSA) Status is equal to N (Non-Exempt) THEN Reassign employee to "Staff Non-Exempt"

Vacation Accrual

For proposal budgets that use Vacation Leave rates, see rates below:

Vacation Leave Rate Group	FY18-19 Leave Rate
Fiscal Year Faculty	7.0%
Accruing Staff & Non Faculty Academics	7.0%
Non-Accruing Staff & Academic Year Faculty	0.0%